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Registered number: 08849438
Koffe Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2026
Pearson McKinsey Ltd
ACCA
Office C
616 - 618 Chigwell Road
Woodford
IG8 8AA
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 08849438
2026 2025
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Cash at bank and in hand 1,729 3,478
1,729 3,478
Creditors: Amounts Falling Due Within One Year 5 (77,452 ) (49,584 )
NET CURRENT ASSETS (LIABILITIES) (75,723 ) (46,106 )
TOTAL ASSETS LESS CURRENT LIABILITIES (75,723 ) (46,106 )
Creditors: Amounts Falling Due After More Than One Year 6 - (27,182 )
NET LIABILITIES (75,723 ) (73,288 )
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account (75,724 ) (73,289 )
SHAREHOLDERS' FUNDS (75,723) (73,288)
Page 1
Page 2
For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Adrian Muica
Director
05/10/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Koffe Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08849438 . The registered office is Office C, 616-618 Chigwell Road, Woodford Green, IG8 8AA .
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery Straight Line Method
Fixtures & Fittings Straight Line Method
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2025: 5)
5 5
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 February 2025 539 3,000 3,539
As at 31 January 2026 539 3,000 3,539
Depreciation
As at 1 February 2025 539 3,000 3,539
As at 31 January 2026 539 3,000 3,539
Net Book Value
As at 31 January 2026 - - -
As at 1 February 2025 - - -
Page 3
Page 4
5. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors (1 ) -
Bank loans and overdrafts 2,400 -
Other creditors 56,963 46,257
Taxation and social security 18,090 3,327
77,452 49,584
6. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans - 7,182
Other loans - 20,000
- 27,182
7. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 1 1
Page 4